Texas State Library and Archives Commission

Texas State Property Tax Board:

An Inventory of State Property Tax Board Records at the Texas State Archives, 1977-1991



Overview

Creator: Texas. State Property Tax Board.
Title: State Property Tax Board records
Dates: 1977-1991
Abstract: These records documented the Texas School Tax Assessment Practices Board's and the Texas State Property Tax Board's functions. Types of records include minutes and agenda (1977-1991), county certificates of intangible assessments (1980-1982) and intangible valuation statements (1980-1990). Minutes cover the entire existence of the Texas School Tax Assessment Practices Board, 1977-1979, and the Texas State Property Tax Board, 1980-1991. Agenda also accompany some of the minutes. The intangible assessments and valuation records were a function of the State Property Tax Board's duty to appraise transportation business intangibles and railroad rolling stock among the counties. Taxpayers whose intangible assets were assessed included railroads, trucking firms and other transportation common carriers, pipeline companies, and toll bridge companies.
Quantity: 2.75 cubic ft.
Language: These materials are written predominately in English.

Agency History

The Texas State Property Tax Board was created by the 66th Texas Legislature in 1979 through Senate Bill 621, the Property Tax Code, effective January 1, 1980. The board assumed the duties of the Texas School Tax Assessment Practices Board (created in 1977) and the Ad Valorem Tax Division of the State Comptroller's Office. The board's program goals were to (1) conduct annual studies to determine school district property values and the effectiveness of each appraisal district's office to appraise property at market value; (2) provide guidance to local governments, appraisal districts, and taxpayers to help ensure uniformity in local tax administration; (3) develop educational material and programs for tax professionals; (4) conduct a statewide public information program, in cooperation with local tax officials, to inform taxpayers about the Texas property tax system; (5) appraise transportation business intangibles and allocate these values and the value of railroad rolling stock among the counties for taxation; (6) render Permanent University Fund lands to counties for taxation and represent the state on appeals of those values; (7) develop the contents of most forms used in local tax administration and set minimum operating standards for appraisal districts; and (8) audit the performance of appraisal districts. The policymaking body of the agency was a six-member board, appointed by the governor for overlapping six-year terms with concurrence of the Senate. An executive director was appointed by the board for the day-to-day operation of the agency. In 1991, the 72nd Texas Legislature, through Senate Bill 984, expanded the powers of the Texas Office of the Comptroller to include the duties of the State Property Tax Board, which became the State Property Tax Division of the Texas Comptroller's Office, effective September 1, 1991.


Scope and Contents of the Records

These records documented the Texas School Tax Assessment Practices Board's and the Texas State Property Tax Board's functions: to conduct annual studies to determine school district property values and the effectiveness of each appraisal district's office to appraise property at market value; to provide guidance to local governments, appraisal districts, and taxpayers to help ensure uniformity in local tax administration; to develop educational material and programs for tax professionals; to conduct a statewide public information program, in cooperation with local tax officials, to inform taxpayers about the Texas property tax system; to appraise transportation business intangibles and allocate these values and the value of railroad rolling stock among the counties for taxation; to render Permanent University Fund lands to counties for taxation and represent the state on appeals of those values; to develop the contents of most forms used in local tax administration and set minimum operating standards for appraisal districts; and to audit the performance of appraisal districts.

Types of records include minutes and agenda, county certificates of intangible assessments, and intangible valuation statements, dating 1977-1991. Minutes cover the entire existence of the Texas School Tax Assessment Practices Board, 1977-1979, and the Texas State Property Tax Board, 1980-1991. Agenda also accompany some of the minutes. Agenda and minutes made distinctions between action items, discussion items, and information items. These items included adoption of (and amendments to) rules; decisions on assignment of (or changes to) property values; actions on appeals of tax appraisals (which were also the subject of most minute orders, included as attachments); actions on audit recommendations; and discussion of legislation, budgets, and sunset review. The intangible assessments and valuation records were a function of the State Property Tax Board's duty to appraise transportation business intangibles and railroad rolling stock among the counties. Taxpayers whose intangible assets were assessed included railroads, trucking firms and other transportation common carriers, pipeline companies, and toll bridge companies. The county certificates of intangible assessments are copies of lists sent to each county in Texas by the State Property Tax Board, 1980-1982. The county certificates include the name, address and the market value of intangible property for each taxpayer in that county subject to assessment by the State Property Tax Board. The intangible valuation statements, 1980-1990, are copies of statements sent to railroad, pipeline, and toll bridge companies informing them of their intangible value assessment in each county in Texas in which they had operations. For each company, the statements include the market value of the transportation operation allocated to Texas, of tangible property in Texas, and of intangibles in Texas. The mileage and corresponding market value for each county that a company operates in is also listed. Transportation common carrier assessments are not in these statements.

To prepare this inventory, the described materials were cursorily reviewed to delineate series, to confirm the accuracy of contents lists, to provide an estimate of dates covered, and to determine record types.


 

Organization

These records are organized by State Archives staff into three series:
Minutes and agenda, 1977-1991, 0.71 cubic ft.
County certificates of intangible assessments, 1980-1982, 1 cubic ft.
Intangible valuation statements, 1980-1990, 1 cubic ft.

Restrictions

Restrictions on Access

None.

Restrictions on Use

Most records created by Texas state agencies are not copyrighted and may be freely used in any way. State records also include materials received by, not created by, state agencies. Copyright remains with the creator. The researcher is responsible for complying with U.S. Copyright Law (Title 17 U.S.C.).

Technical Requirements

None.


Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Corporate Names:
Texas. School Tax Assessment Practices Board.
Subjects:
Intangible property--Taxation--Texas.
Taxation--Texas.
Tax assessment--Texas.
Tax administration and procedure--Texas
Tax protests and appeals--Texas.
Railroads--Taxation--Texas.
Pipelines--Taxation--Texas.
Toll bridges--Taxation--Texas.
Document Types:
Minutes--Texas--Taxation--1977-1991.
Agendas--Texas--Taxation--1980-1988.
Certificates--Texas--Taxation--1980-1982.
Functions:
Administering taxation.

Related Material

The following materials are offered as possible sources of further information on the agencies and subjects covered by the records. The listing is not exhaustive.

Texas State Archives
Texas State Tax Board, Records, 1955-1979, 3.42 cubic ft.
Texas Comptroller's Office ad valorem tax volumes, 1835-1926, undated, 95.57 cubic ft. (specifically Records of taxable property of railroads, 1873-1876, 1883-1890, 1892-1919, 3.4 cubic ft.)
Texas Comptroller's Office tax volumes (other than ad valorem), 1870-1873, 1879-1921, undated, 19.35 cubic ft. (specifically Gross receipts tax records, Accounts of railroad, telegraph, express, and insurance companies with the State of Texas, 1879-1887, 0.38 cubic ft.)

Administrative Information

Preferred Citation

(Identify the item and cite the series), Texas State Property Tax Board records. Archives and Information Services Division, Texas State Library and Archives Commission.

Accession Information

Accession numbers: 1994/077, 1995/082, 1998/178

These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Texas State Property Tax Board on March 8, 1994; March 1, 1995; and June 22, 1998.

Processing Information

Paul Beck, March 1995

Tony Black, June 1998, July 2002


Detailed Description of the Records

 

Minutes and agenda, 1977-1991,
0.71 cubic ft.

These records documented the Texas School Tax Assessment Practices Board's and the Texas State Property Tax Board's functions: to conduct annual studies to determine school district property values and the effectiveness of each appraisal district's office to appraise property at market value; to provide guidance to local governments, appraisal districts, and taxpayers to help ensure uniformity in local tax administration; to develop educational material and programs for tax professionals; to conduct a statewide public information program, in cooperation with local tax officials, to inform taxpayers about the Texas property tax system; to appraise transportation business intangibles and allocate these values and the value of railroad rolling stock among the counties for taxation; to render Permanent University Fund lands to counties for taxation and represent the state on appeals of those values; to develop the contents of most forms used in local tax administration and set minimum operating standards for appraisal districts; and to audit the performance of appraisal districts.
These records include minutes and agenda, and some supporting documentation (1977-1991). Minutes cover the entire existence of the Texas School Tax Assessment Practices Board, 1977-1979, and the Texas State Property Tax Board, 1980-1991. Agenda also accompany some of the minutes. Minutes were created to document in a thorough but summary fashion the official actions of the board in its meetings. Agenda and minutes made distinctions between action items, discussion items, and information items. These items included adoption of (and amendments to) rules; decisions on assignment of (or changes to) property values; actions on appeals of tax appraisals (which were also the subject of most minute orders, included as attachments); actions on audit recommendations; and discussion of legislation, budgets, and sunset review.
Arrangement
These records are arranged by the creator chronologically.
Preferred Citation
(Identify the item), Minutes and agenda, Texas State Property Tax Board records. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1995/082, 1998/178
These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Texas State Property Tax Board on March 1, 1995; and June 22, 1998.
Processed by
Paul Beck, March 1995
Tony Black, June 1998, July 2002
School Tax Assessment Practices Board minutes, 1977-1979
Box
1995/082-1 Minutes (meeting #1), November 9, 1977
Minutes (meeting #2), November 29, 1977
Minutes (meeting #3), December 13-14, 1977
Minutes, December 20, 1977
Minutes, January 12, 1978
Minutes, February 8, 1978
Minutes, March 22, 1978
Minutes, May 10, 1978
Minutes, June 21, 1978
Minutes, August 29, 1978
Minutes, December 4, 1978
Minutes, February 1, 1979
Minutes, June 6, 1979
Minutes, September 5, [1979]
Minutes, November 7, [1979]
State Property Tax Board minutes and agenda, 1980-1991
Box
1995/082-1 Minutes, January 16, [1980]
Minutes, February 4, 1980
Minutes and agenda, April 30, 1980
Minutes and agenda, June 11, 1980
Minutes and agenda, September 11, 1980
Minutes and agenda, December 10, 1980
Minutes and agenda, February 25, 1981
Minutes and agenda, March 31, 1981
Minutes and agenda, June 11, 1981
Minutes and agenda, August 18, 1981
Minutes and agenda, September 25, 1981
Minutes and agenda, December 11, 1981
Minutes and agenda, February 26, 1982
Minutes and agenda, April 15, 1982
Minutes and agenda, July 9, 1982
Minutes and agenda, December 8, 1982
Minute orders, December 8-10, 1982
Minutes and agenda, March 18, 1983
Minutes and agenda, July 13, 1983
Minutes and agenda, September 30, 1983
Minutes and agenda, December 9, 1983
Minutes and agenda, January 6, 1984
Minutes and agenda, April 10, 1984
Minutes and agenda, June 8, 1984
Minutes and agenda, July 13, 1984
Minutes and agenda, December 12, 1984
Minutes and agenda, December 13, 1984
Minutes, January 28, 1985
Minutes and minute orders, June 21, 1985
Minutes, July 11, 1985
Minutes, December 18, 1985
Minutes, March 24, 1986
Minutes, May 22, 1986
Minutes, July 9, 1986
Minutes, November 21, 1986
Minutes, January 16, 1987
Minutes, April 3, 1987
Minutes and minute orders, May 26-28, 1987
Minutes, July 8, 1987
Minutes, October 30, 1987
Minutes, March 25, 1988
Minutes, agenda and minute orders, May 25-27, 1988
Minutes and agenda, July 12, 1988
Box
1995/082-2 Minutes, December 14, 1988
Minutes, March 30, 1989
Minutes, May 22-23, 1989
Minutes, July 6, 1989
Minutes, October 31, 1989
Minutes, December 13, 1989
Minutes, January 10, 1990
Minutes, January 25, 1990
Minutes, May 23-25, 1990
Minute orders, May 23-25, 1990
Minutes, July 9-10, 1990
Minutes, November 8, 1990
Minutes, January 10, 1991
Minutes, April 4, 1991
Minutes, May 28-30, 1991
Minutes, July 11, 1991
Minutes, August 27, 1991



 

County certificates of intangible assessments, 1980-1982,
1 cubic ft.

Intangible assessments certificates documented the Texas State Property Tax Board's duty to appraise transportation business intangibles and railroad rolling stock among the counties. Taxpayers whose intangible assets were assessed included railroads, trucking firms and other transportation common carriers, pipeline companies, and toll bridge companies. These records include county certificates of intangible assessments, dating 1980-1982. The county certificates of intangible assessments are copies of lists sent to each county in Texas by the State Property Tax Board. The county certificates include the name, address and the market value of intangible property for each taxpayer in that county subject to assessment by the State Property Tax Board.
Arrangement
The county certificates are arranged by the creator chronologically in four volumes, by year, 1980-1982. Within each volume, the certificates are in alphabetical order by name of county.
Preferred Citation
(Identify the item), County certificates of intangible assessments, Texas State Property Tax Board records. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession number: 1994/077
These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Texas State Property Tax Board on March 8, 1994.
Processed by
Paul Beck, March 1995
Box
1994/077-1 County certificates - Back assessments, 1980
County certificates - Back assessments, 1981
County certificates - Intangible assessments, 1981
County certificates - Intangible assessments, 1982



 

Intangible valuation statements, 1980-1990,
1 cubic ft.

Intangible valuation records documented the Texas State Property Tax Board's duty to appraise transportation business intangibles and railroad rolling stock among the counties. Taxpayers whose intangible assets were assessed included railroads, trucking firms and other transportation common carriers, pipeline companies, and toll bridge companies. These records include intangible valuation statements, dating 1980-1990. The intangible valuation statements are copies of statements sent to railroad, pipeline, and toll bridge companies informing them of their intangible value assessment in each county in Texas in which they had operations. For each company, the statements include the market value of the transportation operation allocated to Texas, of tangible property in Texas, and of intangibles in Texas. The mileage and corresponding market value for each county that a company operates in is also listed. Transportation common carrier assessments are not in these statements.
Arrangement
The assessments and statements are arranged by the creator chronologically by year, 1980-1990, and within each year are divided into the three categories of taxpayers in the following order: railroads, toll bridges, and pipelines. Within each category, the statements are in alphabetical order by name of company.
Preferred Citation
(Identify the item), Intangible valuation statements, Texas State Property Tax Board records. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession number: 1994/077
These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Texas State Property Tax Board on March 8, 1994.
Processed by
Paul Beck, March 1995
Box
1994/077-2 Intangible valuation summaries for railroads, toll bridges, and pipelines:
1980-1982
1983-1985
1986
1987-1990
Historical summaries, 1980-1990